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Form 10E – How to File | Relief under Section 89(1)

Form 10E: Have you received your salary in arrears? If yes, you need to file the Form 10E. Read the complete article to know why and How to file Form 10E. Also, check what happens if you haven’t filed Form 10E?

What is relief u/s 89(1)?

Income Tax is calculated based on your total income earned or received during the Financial year. If your total taxable income includes any past dues paid in the assessment year, you may be worried about paying a higher tax on such arrears. To save you from any additional burden of tax due to delay in receiving income, the Income tax laws allow a relief under section 89(1). If an employee has been given any portion of your salary in arrears or in advance or received a family pension in arrears, you are allowed some tax relief under section 89(1) read along with Rule 21A.

To claim relief u/s 89(1), you must file Form 10E. The Assessee who claim relief under section 89(1) without filing Income Tax Form 10E you will receive notice from the Income Tax Department.

Form 10E

Sometimes, salary paid to an employee includes past dues. As tax rates may change every year, you may be worried to pay the higher tax on these arrears. To avoid this additional burden of tax due to arrears (delay in receiving income), the Income tax laws introduced relief under Section 89(1). The taxpayers who are claiming for such relief need to file the Income Tax Form 10E. Recently i.e., starting from the financial year 2014-15 (AY 2015-16) it has been made mandatory by the Income Tax Department to file Form 10E on Incometaxefiling Portal if you have received some salary in arrears. Those who missed filing this form 10E were not allowed to get the relief while processing their Income tax returns and may have even received the notice for non-filing of Form 10E. Download Income Tax Form 10E here. This 10E Form is mandatory to claim relief u/s 89(1).

What happens if I haven’t filed Form 10E?

Starting income tax returns for FY 2014-15 (AY 2015-16), the taxation department has made it mandatory to file Form 10E if you want to claim relief u/s 89(1). The assessee who has claimed relief under section 89(1) but has not filed Form 10E have received an income tax notice from the tax department. Check cases in which you receive Income Tax Notice for non-filing of Relief Form 10E. If you have claimed relief under Section 89(1) and not filed the Form 10E, then you will receive an Income Tax Notice from the Income Tax Department. Taxpayers who did so, have received an Income Tax Notice with the following lines. Refer Income tax 10e form guideline to claim relief u/s 89(1).

The relief under section 89 has not been allowed in your case, as the online Form 10E has not been filed by you. The furnishing of online form 10E is required as per section 89 of the Income Tax Act.

How to File Form 10E Online?

Check out the complete information about 10E Form filing procedure in the following section. The Income Tax Form 10E can be filed online. Here are the steps to file Form 10E online. Taxpayers who have claimed relief u/s 89(1) can make the filing of Form 10E through online. You can e-file 10E Form by following simple steps.

Log in with your User ID and Password along with the DOB (Date of Birth) through Incometaxefiling Login option.

On the top menu, you can find e-file. Click on that and select and select ‘Prepare & Submit Online Form (Other than ITR)’. or

On the left menu, you can find ‘Services’. In that click on Submit Returns/Forms and log in with User ID and Password.

The resulting page will ask you for PAN number, Form Name, and Assessment Year.

Enter the PAN number, Select Form 10E from the drop-down and next select Assessment Year for which you want to file Form 10E.

The resulting page will show the Instructions on how to file Form 10E.

Follow those instructions carefully and File the Form 10E.

After giving the required details, click on Submit.

Note: Be careful while selecting the AY. If you have claimed relief in FY 2014-15, select your AY (assessment year) as 2015-16. In other words, choose the AY in which you have received the arrears. For example, if you have received the arrears in the financial year 2014-15, you have to choose the assessment year 2015-16.

Frequently Asked Questions

Do I need to submit Form 10E after filing my Income tax return, or it has to be submitted before filing the tax return?

Taxpayers who have claimed relief under Section 89(1) must submit Form 10E before filing their income tax return. In case, you have submitted your Income Tax return and claimed relief under Section 89 (1), and you have not filed the Form 10E, most likely you will receive an Income Tax notice from the IT department asking you to file Form 10E.

Do I need to attach a copy of Form 10E with my Income tax return?

Form 10E has to be submitted through Online by the taxpayers who have claimed relief under Section 89(1). No need to attach that copy of Form 10E with your Income Tax Return.

Do I need to submit the Form 10E to my employer?

It is not mandatory to submit the form 10E to the employer. Your employer may ask for confirmation of submission of this form before adjusting your taxes and allowing tax relief.

Comments

i have mistakenly entered previous years instead of A.Y’s i.e i have received arrears of F.Y.2014-15 , while filling 10E i enterd previous year 14–15 insted A.Y.15-16. can i revise fom 10e. i have not yet filed return of income . pls help

I RECEIVED ARREARS FOR FY 2012-13 , 2013-14 AND 2014-2015 IN FY 2015-16..I WANT RELIEF IN SECTION 89.WHAT IS 10 E FORM WHERE I GET 10 E FORM AND HOW I CLAIM FROM INCOME TAX ..ITR 1 LAST DATE IS 30/06/2016.I AM SENIOR CITIZEN RETIRE IN 2015 MAY FROM BANK ..KINDLY ADVISE ME IN DETAIL.THANKS

I have filed my IT return without submitting form 10E and I have claimed relief under Sec 89. Now what shoula I do? Should I submit 10E now or wait for the notice from Income Tax Department and submit the 10E then?

I claimed relief under section 89 for AY-2015-16. As our arrers for five years from FY 2005-06 to 2009-10 was divided into five installments, i could claim relief for only two installments that I had received in my salary during FY 2014-15. Ii received the refund too. Now during the FY 2015-16, I have received the other two installments of arrers for those five years. as per my calculations, I still can request for relief under section 89. Can I claim that relief? How?

sir i have been submit ITR befor 2 days but i had not submit form 10E before filing of ITR. I want to submit firm 10E now. Can you tell me that gotten releaf or not if not then please tell me if i revise my return then i eligible or not.

I tried to claim relief under 89 section (arrears tax relief) for assessment year 2015-16. But I did not know that form 10E has to be submitted. Thereby I got a notice from the IT dept. asking me to pay the pending amount which I did immediately. Hence I want to know of I can submit the form 10E now and get back my relief amount now. Pl. clarify.

Sir. Pl clarify if i am claiming relief under sec 89 of incometax act is it necessary to furnish the details of all the period of arrears, which is compulsory or shall i select only last four or five years arrears only to get the maximum relief which is beneficial to the assesee.. for example if i am getting arrears for last twelve years fully and it is not beneficial ifact loss anf if clamimg only for last four or five years actually there is relief and i will be getting actual relief under this section which is the intention of this act i presume. There is no restriction i presume in the incometax rulings. Pl clarify early to my mail address mentioned.

After filing my I-T Return and sending the duly signed hard-copy of ITR-V, I have correctly uploaded Form 10E online. But still, I have received the Demand Notice under Sec 143(1) for paying the relief of Rs.8,470/- claimed by me under 89 relief by properly filing and uploading Form 10E.

I have sent the duly signed hard-copy of ITR-V only but I haven’t sent the hard copy of Form 10E filed by me. But I do not know how to take the print-out of Form 10E already uploaded by me. Is there any way I can get the hard-copy of Form 10E already properly uploaded by me? If not, can I upload the Form 10E once again? What is the remedy to Claim relief under Section 89 relief now though I had properly uploaded Form 10E earlier? How can I get the printout of Form 10E already uploaded by me?

IAM ALREDY SUBMITED MY RETURN. I ALSO SUBMITTED THE 10E FROM AFTER SUBMIT MY ORIGINAL RETURN ,BUT AFTER THAT INCOME TAX HAS PROCESS MY CASE SEND 143(1) IN MY MAIL,BUT THERE WAS NO RELIFE ALLOW BY INCOME TAX .NOW THAT SITUATION WHAT SHOULD I DO?

Sir,
I had submitted my form10 e to my employer in previous year 2015-16; ay 2016-17 but since already excess tds was deducted by employer, I had to file a return for refund, but as you have mentioned above, CPC order had excluded section 89 relief. Thus resulting in lesser refund, Now I have e filled Form 10 e to IT department over their website two months ago, but have not received any refund.
Kindly guide me about this issue.

In my it return I have claimed relief under section 89.But I did not upload form 10e.Now IT department has completed assessment of my it returns and has issued a demand equal to the amount of relief claimed under section 89.What is the possible solution for my issue for claiming relief now??

can i track my form 10E after online filling to see whether it was correctly filled or not,,,,,.? Because after filling my account was automatically logged off so i am little worried about it. I have doubt that it was not filled,,,,?

i have received arear for previous year f.y 2015-16 in 2016-17 my employer has deducted Excess TDS on it. should i submit the 10 e to them . so that they can adjust my excess tds . in this f.y 2016-17.

I have received arrears in AY 2014-15 but fails to show form 10E and relaxation u/s 89(1). now i should upload form 10E and rectification return upload. Can IT Dept. will consider this case to give refund. Please Suggest (9988344156)

I have filed returned and claimed relief under section 89(1) but due to lack of knowledge not filled form 10e…return filed using online system…i got email from itax dept to deposit tax amount equal to relief…i come to know form10e filling was mandatory..now my questions are..
1. Can i file gorm 10e now without submision of revised return ????
Or
Ihave first file form 10e then revised return..????.

I had got some relief u/s 89 but din’t fill up 10E form before filing ITR because of ignorance. And so I received intimation u/s 143 from income tax department. Seeing tax calculation, i found that the amount under relief u/s 89 is not considered and so the extra tax is calculated.
Now what should I do ? If I fill 10E form now, will it be considered since 10E form must be filled before filing ITR. And if yes, then what would be the next step after filing 10E?

How to show exempt income received with arrears of 3rd installment of OROP(Army)credited by bank on 14.03.17. It is seen that a sum of Rs 792/- has been deducted as TDS out of Rs.7690/- of total principle amount. Moreso,I had not filed Income Tax Form 10E till date. Please suggest me, how to refund the said amount.

I am residing in Kingdom of Bahrain on retirement from BSNL along with my only son working here consequent on demise of wife. I am regularly filing income tax return online for the income received by me from my Service Pension and Family pension received in India only, since there is no taxable income here. Since my residential status is NRI, the following benefits are being denied for the reasons beyond my control.
1. Claim for deduction under section 80 U is rejected
2. Tax Relief under Section 89 (Form 10E) is not being allowed
Please advise me.

I received pension arrears during current FY AY 2018-19 after legal battle. Bank has advised me that I have tax liability on arrears for 1.5 lacs and has stopped my pension. I asked them that u/s 89 IT Act Form 10E , I am eligible for tax relief, which comes to more than 1 lac. But the bank is not considering my request. I can not submit Form 10 E online as the AY 2018-19 is not shown in Menu Bar of income tax site for submitting Form 10 E. Kindly give me reference of any RBI cir. Of Notification of Income Tax directing the banks to give rebate as per For 10E. Can I claim certificate from tax authorities for such rebate to claim it from bank. With regards.

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